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I-3 - Taxation Act

Section 132
Disposition versions

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132. The annual value of property shall not be deducted except rent for property leased by the taxpayer for use in his business.
The same applies to any amount as, or in full or partial payment of, a reserve, a contingent liability or amount or a sinking fund, except as expressly permitted by this Part.
1972, c. 23, s. 121; 1990, c. 59, s. 72.
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